Navigation path

Measures List
First Prev Next Last Separator
Measure Name
Date when measure came into force
Increase in the taxation of beer products 2013/01/01
Results 1 - 1 of 1.

Generic Tax Name Excise duty - Alcoholic beverages (EU harmonised and other)
Tax name in the national language Droits et taxes sur les alcools
Tax name in English Duties and taxes on alcoholic beverages
Member State FR-France
Tax in force since 1993/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/03/24
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Articles 315 to 317, 401 to 406, 416, 417, 417 bis, 438, 520, 520A and 1613 bis of the General Tax Code (Code général des impôts).

Articles 245-7 to 245-12 of the Social Security Code (Code de la sécurité sociale).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

Social security : CCMSA (Caisse Centrale de la Mutualité Sociale Agricole).

A very small part of the taxes on alcoholic beverages also goes to regional authorities, but it is anecdotic (the taxes on rum produced in overseas departments goes to overseas departments).

 
Geographical Scope

 
Taxpayers

1) Consumption duty on wines: The excise duty is levied on producers or importers of wines and other fermented beverages.

 

2) Spirits duty (hard liquors, spirits, intermediate products and "premix") : The excise duty is levied on producers, importers or holders of stocks of spirits.

 

3) Specific duty on beer and certain non-alcoholic beverages:

  • Manufacturers, or sometimes - in the case of duty on beer - the companies which oversee the final conditioning process;
  • Importers;
  • Companies bottling and marketing spring water;
  • Purchasers of water and other non‑alcoholic beverages from other Community countries
 
Tax object and basis of assessment

There are six indirect taxes on alcohol and alcoholic beverages, concerning : 

1) Wine and fermented beverages other than wine and beer.

This category includes still and sparkling wines between 1.2% and 18% ABV, provided that the alcohol content results entirely from fermentation. It also includes all fermented beverages other than beer with between 1.2% and 15% ABV, such as cider, perry and mead. These products are liable to circulation duty. The circulation duty on these products is assessed on the volume offinished product expressed in hectolitres (hl).

If beverages are produced in the territory of taxation, imported into that territory or received there from another Member State of the European Union, liability for duty is generally incurred when the taxable products are dispatched for consumption or, in the case of production in the territory of taxation, when a quantity of any of the dutiable products is found to be missing

 

2) Beer and certain non-alcoholic beverages :

All beers, including mixtures of beer and non‑alcoholic beverages with an actual alcoholic strength in excess of 0.5% Vol.

Drinking waters, i.e.:

  • Natural or artificial mineral waters;
  • Table waters and filtered, sterilised or pasteurised laboratory waters.
  • Other carbonated and non‑carbonated beverages with an actual alcoholic strength not exceeding 1.2% Vol.

Liability for duty is based on the degrees of alcohol per hectolitre for beers.

 

3) Alcoholic beverages known as "intermediate products" :

Intermediate products : beverages with an actual alcoholic strength of 1.2% to 22% ABV. Includes fortified wines, liqueur wines and winde-based aperitifs. They are liable to consumption duty on intermediate products. Duty s assessed on the volume of finished product expressed in hectolitres (hl).

 

4) Alcohol (with more than 1.2% ABV) and alcoholic beverages (with more than 22% ABV) not included in another category :

This definition includes brandies, liqueurs and spirits liable to the consumption duty on alcohol. Duty is assessed on the volume of pure alcohol contained in the products, expressed in hectolitres of pure alcohol (HPA). For public health reasons, alcoholic beverages with more tan 25% ABV are liable to a special levy.

The excise duty is levied according to the quantity produced or imported.

5) "Premix" (mixed drinks)

It refers to mixed drinks (non-alcoholic beverages and liquors, for example).

The excise duty is levied according to the quantity produced or imported.

6) Other alcoholic products

 
Deductions, Allowances, Credits, Exemptions

Spirits duty exemptions :

  • Cordials, fruit or vegetable juices and fruit nectars;
  • Milk, natural or flavoured;
  • Dutiable beverages consumed by the staff of the company liable for the payment of duty on the beverage in question, as well as mineral waters distributed to spa guests at the actual springs.

Reduction :

  • Farmers who make wine with grapes which come from their estate pay 859.31€ (instead of 1718.61€) per hl for the first ten litres they sell ("bouilleurs de cru" reduction).
 
Rate(s) Structure
Beer
Standard rate
(in national currency)
Reduced rate
(in national currency)
  "low alcohol" "independent small breweries"
per hl
per °Plato
per hl
per °alcohol
per hl
per °alcohol
per hl
per °Plato
per hl
per °alcohol

Wine
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still
Sparkling

Fermented beverages other than wine and beer
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still
Sparkling

Intermediate products
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still
Sparkling

Ethyl alcohol
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still
Still

Reduced rates (general comments):

  • Beer: Low alcohol: not exceeding 2.8%, Independent small breweries: yearly production limited to 200,000 hl
  • Wine: <= 8,5% vol.
  • Fermented beverages other than wine and beer: <= 8.5% vol.
  • Intermediate products: <= 15% vol.
  • Ethyl alcohol: yearly production limited to 10 hl of pure alcohol
Comments

Important : On January 1st of each year, all rates are automatically increased in the same proportion as the French Consumer Price Index excluding tobacco of the penultimate year. However, this increase may not exceed 1.75%.

Spirits duty

Depending on whether the liquid alcohol is in the form of intermediate products or spirits, consumption duty is levied either per hectolitre of the finished product (€/hl) or on the basis of the pure alcohol content per hectolitre:

  • Natural sweet wines and liquors € 46.92/hl
  • Other intermediate products (aperitif wines, vermouths, etc.) € 187.66/hl
  • Rum produced in certain conditions in French overseas departments € 865.81/hl
  • Alcohol (with more than 1.2% ABV) and alcoholic beverages (with more than 22% ABV) : 555.68€/hl or 46.92€/hl, depending on the degree of alcohol.
  • All other alcoholic products € 1,730.64/hl
  • Beer : independant small breweries : 3.69€/hl et /degree of alcohol
  • Non-alcoholic beverages : 0.54€/hl
 
Tax due date

1) Consumption duty on wines and Spirits duty : As a general rule, the excise duty has to be paid when the products are released for consumption.

2) Specific duty on beers : The specific duty is payable along with a monthly return to be submitted by the 25th day of the month following deliveries.

 
Tax collector

1) The Consumption duty on wines and the specific duty on beers are collected by the Customs and Excise General Directorate (Direction Générale des Douanes et des Droits Indirects).

2) The excise duty on Spirits is levied on producers or holders of stocks of spirits.

 
Special features

 
Economic function







Comments

 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214azn + d214ll

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 EUR
2011 EUR
2010 EUR
2009 EUR
2008 3,017.00 EUR 0.15
2007 3,179.00 EUR 0.16
2006 3,168.00 EUR 0.17
2005 2,751.00 EUR 0.15
2004 2,739.00 EUR 0.16
2003 2,960.00 EUR 0.18
2002 3,100.00 EUR 0.19
2001 3,076.00 EUR 0.20
2000 2,927.00 EUR 0.20

Comments